The article analyses CJEU judgments passed as a result of preliminary rulings and their impact on the judicial decisions of the Supreme Administrative Court. Admini­strative courts are highly committed to and keen on referring preliminary rulings to the CJEU, which is a noteworthy fact. In assessing the implementation of the right legal instruments, the CJEU, by way of its judgments, often grants protection to taxable persons. These judgments have often resulted in legislative changes or changes in the interpretation of legal provisions. In some cases, the previous line of judicial decisions of the Supreme Administrative Court is legitimised and proven as correct.
What deserves particular attention is the CJEU’s existing judicial practice of dealing with tax law abuse cases, which is used by the SAC when examining cases involving tax carousels.

Public prosecution service has an irreplaceable place in the system of state authorities. However, the years of authoritarian regimes transformed independent public prosecution authorities existing on the territory of Slovakia and the Czech Republic into authorities protecting primarily the regime and persecuting all persons who were non-compliant with this regime. It was not until the fall of Communism in 1989 that a change came – a return to the original mission of public prosecution service (the independent protection of law). However, after the division of the Czechoslovakia in 1993 opinion plurality and the lack of a clear opinion on the nature of the public prosecution service resulted in the creation of two relatively different models – the model of prokuratúra in Slovakia and the model of státní zastupitelství in the Czech Republic. This is the reason why the author of this paper deals with the constitutional status of public prosecution service in the Czech Republic and Slovakia. He analyses public prosecution service as a constitutional institution in general and then by comparison he focuses on constitutional regulation of the Slovak and Czech public prosecution service. The final parts contain brief evaluation of the current legal status and some possible considerations de constitutione ferenda.

The paper discusses the procedure before the guardianship court regarding granting so-called surrogate approval of providing a healthcare service, particularly vaccination against COVID-19, to persons who are unable to make a conscious decision in this regard for objective reasons – health or age. The currently applicable provisions of the Code of Civil Procedure and the Act on Doctors’ and Dentists’ Professions were analysed. Due to lack of any separate procedural regulation of procedure in this regard, special attention was paid to the right court representation of the person whom the approval concerns and to the issue of gathering and assessing evidence. The authors’ goal was in particular to evaluate legal loopholes noticed in practice and to indicate possible practical and procedural solutions, which is specifically essential in the current epidemiological situation, as nowadays these types of proceedings constitute a significant percentage of cases examined by courts.

Pursuant to article 9 clause 2 of Ordinance of the President of the Republic of Poland on Administrative Procedure of 1928, persons which possessed so-called legal interest in the case, were entitled to participate in the administrative procedure as a party. Both in procedure initiated by the authority ex officio and initiated on their own demand. The essential and still unsettled question of this construction is: who is authorised by the law to establish the existence of that legal interest, and consequently who decides on the admission of the applicant to the proceeding. This issue has been transferred to the Tax Code of 1997 with the implementation of that scheme, without taking into consideration the legal specificity of the tax assessment, especially self-assessment, to the tax procedure. Furthemore, pursuant to the ontological system, presented by Roman Ingarden in his work Controversy over the Existence of the World, an object which is the initiation of the procedure is an event, not a thing, processes, purely intentional object or an idea. Tax procedural law does not distinguish and name various types of objects properly, which causes serious problems as to legal interpretation. The aim of this work is to give some basic legal and philosophical directions for the reconstruction of the institution of the tax procedure initiation.

Subjects of rights originating from inherent human rights are among the subjects of public subjective rights. A deliberation on the matter of natural persons and legal persons, perceived as subjects of these rights, makes it possible to determine a number of questionable issues, which are surely reflected in the materialisation of these public subjective rights in legal practice. The subject matter is very complex, if only on account of the necessity to make use of the results of the linguistic interpretation of the notion of citizen. This is vital even though a legal definition of citizen exists. The intricate nature of the problem in question is also a consequence of the need to make a distinction in the area of the possibility to grant public subjective rights originating from inherent human rights to citizens, non-citizens under the jurisdiction of the Polish state, and non-citizens outside the jurisdiction of the Polish state. Another highly problematic aspect is the possibility to apply an analogy in the field of assignment of subjective public rights originating from inherent human rights to legal persons. Since the very application of analogies in this domain is controversial, it seems reasonable to stress the lack of possibility to consider legal persons as subjects of public subjective rights originating from inherent human rights such as life or health.

Changes in the university model related to such phenomena as globalisation or technological development are important from the point of view of lawyer education. The aim of the study was to assess whether Polish legal provisions on the design of the programmes of law studies and the specific normative criteria for the evaluation of the quality of education allow a lawyer education model corresponding to a knowledge-based economy (KBE) to be formulated. The analysis showed that the provisions on the design of study programmes and the evaluation of the quality
of education do not allow a model study programme for the field of law, so that it can fully meet the requirements of the KBE, to be created. It was noted that creating a minimum normative standard in a legal education programme is necessary. Persons involved in the teaching of lawyers and beneficiaries of legal services should be involved in the development of this standard. The conducted research may improve legal solutions in such a way that they contribute to the improvement
of the process of creating study programmes in the field of law. The point is that they should be comparable and comply with GOW requirements. At the same time, they must ensure equal access to the legal professions for all law graduates.

This paper deals with the activity of the public administration of the Czech Republic. It analyses the structure and mechanisms of the functioning of the institutions of public administration and self-government of the Czech Republic. It appeared not so long ago that responsible persons were held accountable for wrong decisions – of both technical and political nature. In some cases, these decisions were also used against responsible persons at all levels. This research is based on the analysis of the present Czech legal norms and their application in the decisions made by local administration.